Amendments in the Notification number 21/2017–State Tax dated the 26th August, 2017 and Notification number 56/2017–State Tax dated the 15th November, 2017. - 45/2018-State Tax - Himachal Pradesh SGST
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GSTR-3B filing requirement: newly registered taxpayers must file specified past-period returns electronically through the common portal by the deadline. The amendment inserts a proviso requiring that returns in FORM GSTR-3B for the period July 2017 to November 2018, when filed by taxpayers who obtained GSTIN under the specified State notification, shall be furnished electronically through the common portal and submitted by the prescribed final date, thereby mandating electronic filing of those returns for newly registered taxpayers.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GSTR-3B filing requirement: newly registered taxpayers must file specified past-period returns electronically through the common portal by the deadline.
The amendment inserts a proviso requiring that returns in FORM GSTR-3B for the period July 2017 to November 2018, when filed by taxpayers who obtained GSTIN under the specified State notification, shall be furnished electronically through the common portal and submitted by the prescribed final date, thereby mandating electronic filing of those returns for newly registered taxpayers.
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